Research And Enlightenment Of The Legal System Of The U.S. Federal Budget

Information theories of the early budget is defined as "a plan", with littlemention has a legalistic. Discussed of late is that the budget contains legal, somescholars believe that the budget for the most essential features are legal. TheConstitution of the United States early on the provisions of the budget system, until1800stipulates that the Ministry of Finance to the report to Congress, fiscal revenueand expenditure in1921by the Budget Audit Act into law the President annually toCongress a budget report, and then was enacted the law in a series of budgetmonitoring, and through these laws, the U.S. set up a system more complete andclearer responsibilities, based on adequate budget supervision and the legal system.The budget system innovation in the United States has a strong reference is typicalof the national budgets of institutional change. Audit oversight body is neither part ofthe government does not belong to the Parliament, but side by side with thegovernment, parliament, the judiciary, specialized financial supervisory bodies,subject only to the law.Although China’s national conditions vary with the United States, its budgetmonitoring legislative experience can not be completely copied, but the state budgetsupervision and the legal system of the common features and characteristics at Inthese countries, the Constitution of the budget oversight of the detailed provisions, inaccordance with the norms and constraints of budget monitoring activities with thehighest legal effect. The bases of the Constitution, the developed countries have alsodeveloped a specialized method to further refine the budget monitoring. For example:The United States has formulated a series of budget monitoring laws, Budget andAudit Act,"Congressional Budget and seizure of the Act, the balanced budget andeconomic Deficit Control Act, the Budget Enforcement Act, the consolidated budgetadjustment bill "these laws affect the size of the federal budget, and guide thebehavior of the participants of the budget process, with some guiding significance of budget monitoring system reform and improve. The legal basis of the U.S. federalbudget-the U.S. federal budget, the legal system to learn the use of the HistoricalSurvey of Law and comparative analysis, defining the scope of the U.S. federalbudget law, review the historical experience of the U.S. federal budget law, andsummarizes the some of the basic rules and characters in their development process.Budget law reforms in China, there are certain reference.